01372nam a2200169   4500001000500000005001700005008004100022020001500063035000300078041000700081050002300088100002300111245008100134260004700215300001500262520092500277192420230410115744.0060907n1996    dr                  spa    a0471161799    aEN14aHJ 4652 S571c 1996  aSullivan, Martin A1 aChanging america's tax system :bA guide to the debate /cMartin A. Sullivan  aNew York :bJohn Wiley & Sons,c1996        axx, 278 p.  aThe current debate, 1. -- A retail sales tax, 9. -- The credit - invoice method VAT, 16. -- The subtraction - method VAT, 27. -- The individual consumption tax, 34. -- The effect of consumption taxes on saving inflation, and the business cycle, 41. -- Consumption taxes and international trade, 49. -- Consumption taxes and income distribution, 55. -- The impact of consumption taxes in business : Some basics, 65. -- The flat tax, 87. -- The nunn - domenici USA tax, 95. -- Impact of consumption taxes on various business sectors, 106. -- The impact of consumption taxes on individuals and on noncorporate businesse, 132. -- Treatment of housing and other consumer durables under a consumption tax, 155. -- Taxation of financial institutions  under aconsumption tax, 161. --  The tratment of state and local govermenntes and charitable organizations under a consumption tax, 170. -- Finacial statement implications, 176